https://www.taxtmi.com/caselaws?id=412933 The Court found that the petitioners were not afforded a proper opportunity to respond to the show cause notice during the extended lockdown period, impacting their ability to present their case adequately. Consequently, the Court set aside the confiscation order and penalty, directing the respondents to reconsider the matter. The petitioners were granted a fresh opportunity for a personal hearing and to respond within two weeks, emphasizing no further extensions would be granted. Failure to comply would allow the respondents to proceed with the decision. The Court closed the writ petitions without imposing costs. en-us Mon, 20 Sep 2021 00:00:00 +0530 Thu, 30 Sep 2021 09:22:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412933 The Court found that the petitioners were not afforded a proper opportunity to respond to the show cause notice during the extended lockdown period, impacting their ability to present their case adequately. Consequently, the Court set aside the confiscation order and penalty, directing the respondents to reconsider the matter. The petitioners were granted a fresh opportunity for a personal hearing and to respond within two weeks, emphasizing no further extensions would be granted. Failure to comply would allow the respondents to proceed with the decision. The Court closed the writ petitions without imposing costs. Case-Laws Customs Mon, 20 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412933